FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS Tax Form BIR Form 1901- Application for Registration for

Self-Employed and Mixed Income Individuals, Estates/Trusts Documentary Requirements

For single proprietors, mixed income earners Photocopy of Mayors Business Permit (or duly received Application for Mayors Business Permit, if the former is still in process with the LGU) and/or PTR issued by the LGU

For Professionals where PTR is not required (e.i. Consultants, Agents, Artist, Underwriters & the like): a) Occupational Tax Receipt (OTR)/ Professional Tax Receipt (PTR); b) Birth Certificate; c) Marriage Contract, if applicable;

d) Contract/Company Certification. Other documents for submission only if applicable: a) b) c) d) Contract of Lease; DTI Certificate of Registration Business Name, if business trade name shall be used; Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity; Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA); Franchise Agreement; Sworn Statement of Capital; Working Permit for non-resident; Waiver of husband to claim additional exemption; Marriage Contract; and NSO Certified Birth Certificate of declared dependents.

e) f) g) h) i) j)

In the case of registration of branch/Facility type: a) b) c) Copy of the COR of the Head office for facility type to be used by the Head office and COR of the branch for facility type to be used by a particular branch; Mayors Permit or duly received Application for Mayors Business Permit, if the former is still in process with the LGU; DTI Certificate of Registration of Business Name, if a business trade name shall be used, if applicable; and

d) Contract of Lease, if applicable.

Documentary Requirements for new application of Authority to Print (ATP) BIR form 1906 together with the following:

Job order Final & clear sample Photo copy of COR/paid ARF of TP & Printer Printers Certificate of Delivery (PCD)

Documentary Requirements for new Registration of Books of Accounts BIR form 1905 together with the following: New sets of books of accounts Photocopy of COR & paid current ARF (for immediate verification and in case of systems downtime)

Procedures
a) Accomplish BIR Form 1901 and submit the same together with the documentary requirements to the RDO having jurisdiction over the place where the head office and branch, respectively. Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of the concerned RDO. Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on Contract of Lease, etc). Present proofs of payment. Submit requirements for ATP and registration of books of accounts.

b)

c) d)

e) Attend the taxpayers initial briefing to be conducted by the RDO concerned for new registrants in order to apprise them of their rights and duties/responsibilities. f) The RDO shall then issue the Certificate of Registration (Form 2303) together with the Ask for Receipt notice, Authority to Print and Books of Accounts.

Deadline
All Individuals engaged in trade or business shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occurred or within thirty (30) calendar days from the issuance of Mayor's Permit/Professional Tax Receipt (PTR) by LGU, which ever comes earlier